The California-based activist Drummond Pike established the Tides Foundation in 1976, naming it after a Sausalito bookstore that catered to a leftist readership. The Foundation wasset up as a public charity that receives money from donors and then funnels it to the recipients of their choice. Because many of these recipient groups are quite radical, the donors often prefer not to have their names publicly linked with the donees. By letting the Tides Foundation, in effect, “launder” the money for them and pass it along to the intended beneficiaries, donors can avoid leaving a “paper trail.” Such contributions are called "donor-advised," or donor-directed, funds.

Through this legal loophole, nonprofit entities can also create for-profit organizations and then funnel money to them through Tides -- thereby circumventing the laws that bar nonprofits from directly funding their own for-profit enterprises. Pew Charitable Trusts, for instance, set up three for-profit media companies and then proceeded to fund them via donor-advised contributions to Tides, which (for an 8 percent management fee) in turn sent the money to the media companies.

If a donor wishes to give money to a particular cause but finds that there is no organization in existence dedicated specifically to that issue, the Tides Foundation will, for a fee, create a group to meet that perceived need.

In 1979 Pike established the Tides Center to: (a) function as a legal firewall insulating the Tides Foundation from potential lawsuits filed by people whose livelihoods or well-being may have been harmed by Foundation-funded projects, and (b) incubate new political advocacy groups and provide them with whatever organizational help they might need. While the Foundation's activities focus on fundraising and grant-making, the Center -- in its role as fiscal sponsor -- offers newly created organizations the shelter of Tides' own charitable tax-exempt status, as well as the benefits of Tides' health and liability insurance coverage. As the Capital Research Center explains:

"Under the Tides Center umbrella, the new group can then accept tax deductible contributions without needing to apply immediately to the IRS for tax-exempt 501(c)(3) public charity tax status.... Besides giving a new project its seal of approval, the Tides Center performs a notable service in showing new groups how to run an office, apply for grants, conduct effective public relations, and handle the many personnel, payroll, and budget problems that might baffle a novice group."

In 1996, the Tides Center became legally separate from the Foundation.

Between 1996 and 2010, the Tides Center served as a fiscal sponsor to some 677 separate projects with combined revenues of $522.4 million; in 2010 alone, the Center was actively managing nearly 200 projects.

In addition to the foregoing duties, the Tides Center also functions as a legal firewall insulating the Tides Foundation from potential lawsuits filed by people whose livelihoods or well-being may be harmed by Foundation-funded projects. (These could be, for instance, farmers or loggers who are put out of business by Tides-backed environmentalist groups.)

The Tides Foundation promotes a multitude of leftist agendas, as evidenced by its assertion: "We strengthen community-based organizations and the progressive movement by providing an innovative and cost-effective framework for your philanthropy." Among the crusades to which Tides contributes are: radical environmentalism; the "exclusion of humans from public and private wildlands"; the anti-war movement; anti-free trade campaigns; the banning of firearms ownership; abolition of the death penalty; access to government-funded abortion-on-demand; and radical gay, lesbian, bisexual, and transgender advocacy. The Foundation is also a member organization of the International Human Rights Funders Group, a network of more than six-dozen grantmakers dedicated to finaning leftwing groups and causes.

Immediately after the September 11, 2001 terrorist attacks, Tides formed a "9/11 Fund" to advocate a "peaceful national response." Tides later replaced the 9/11 Fund with the "Democratic Justice Fund," which was financed in large measure by the Open Society Institute of George Soros, who has donated more than $7 million to Tides over the years. Reciprocally, the Tides Foundation is a major funder of the Shadow Party, a George Soros-conceived nationwide network of several dozen unions, non-profit activist groups, and think tanks whose agendas are ideologically to the left, and which are engaged in campaigning for the Democrats.

To view a list of additional noteworthy supporters of the Tides Foundation and Tides Center, click here.

One particularly significant donor to the Tides entities is Teresa Heinz Kerry, wife of Senator John Kerry. From 1994 to 2004, the Heinz Endowments, which Mrs. Kerry heads, gave the Tides Foundation and Center approximately $8.1 million in grants. Until February 2001, Mrs. Kerry also served as a trustee of the Carnegie Corporation of New York, which has given Tides numerous six-figure grants.

The Tides Foundation and Tides Center also receive grants from the U.S. federal government. Between 1997 and 2001, these grants included the following: $395,219 from the Department of Interior; $3,350,431 from the Environmental Protection Agency; $3,487,040 from the Department of Housing and Urban Development; $208,878 from the Department of Agriculture; $39,550 from the Department of Energy; $93,500 from the Small Business Administration; $10,986 from the Department of Health and Human Services; and $84,520 from the Centers for Disease Control U.S. Agency for International Development.